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All Journal Kode : Jurnal Bahasa Accounting Research Journal Journal of Islamic Economic Laws
Hariz, Muhammad
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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LITERATURE REVIEW: “IMPLEMENTATION OF ALLOWANCE FOR IMPAIRMENT LOSS RESERVES BASED ON PSAK 71 IN FINANCIAL INSTITUTIONS” Addu, Abdulloh Sayyid; Hariz, Muhammad
Accounting Research Journal Vol. 2 No. 2 (2024): Maret
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i2.749

Abstract

The aims of this research is to determine the implementation of impairment loss reserves based on PSAK 71 in financial institutions using secondary data from 11 previous journals.  This research used qualitative approach with literature review method. Result of a reseach is there are several important found in this research.  Analysis of 11 journal publications related to the implementation of impairment loss reserves based on PSAK 71 in financial institutions from 2020-2024 is as follows:First, mostly methods used by previous journal were qualitative approach using secondary data, some of which were sourced from the IDX website and interviews to answer phenomena related to the implementation of impairment loss reserves based on PSAK 71 in financial institutions, amounted 9 (82%) of 11 journals obtained. Meanwhile, quantitative approach used,amounted 2 (18%) of 11 journals obtained. Second, object of research conducted in previous research related to the implementation of impairment loss reserves based on PSAK 71 was dominated by bank financial institutions amounted 8 (73%) journals obtained. Meanwhile, non-bank institutions amounted 3 (27%) journals obtained. Third, based on the journals found by the authors based the object of previous research, there are 9 (82%) journals obtained that implemented PSAK 71. Meanwhile, there are 2 (18%) journals obtained that do not implemented PSAK 71. The implementation of PSAK 71 has been widely adopted by many entities. This indicates a significant trendtowards compliance with the accounting standard, reflecting the importance placed on adhering to regulatory requirements within the financial reporting landscape. 
Evolusi Bahasa Gen Alpha: Fenomena Kata "Skibidi" di TikTok Kamil, Ibnu Hafiz; Hariz, Muhammad; Putri, Shafa Haura; Yulianto, Shaffa Salsabila
Kode : Jurnal Bahasa Vol. 13 No. 4 (2024): Kode: Edisi Desember 2024
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/kjb.v13i4.65864

Abstract

Penelitian ini bertujuan untuk mengetahui asal-usul dan makna kata "skibidi", serta pengaruh TikTok dalam penyebarannya. Penelitian ini menggunakan metode kualitatif dengan jenis penelitian fenomenologi. Pengumpulan data pada penelitian ini menggunakan metode studi literatur dan dokumentasi. Penelitian ini juga menggunakan uji kepercayaan (validitas interval) terhadap hasil penelitian. Penelitian menggunakan analisis video visual untuk mendapatkan data yang berkaitan dengan penelitian. Penelitian ini menemukan bahwa "skibidi" bermula dari tren video animasi di TikTok yang disukai oleh generasi Alpha. Kata ini kemudian menjadi populer dan digunakan dalam percakapan sehari-hari dengan konotasi negatif, merujuk pada sesuatu yang buruk. Penelitian ini juga menunjukkan adanya korelasi antara fenomena ini dengan teori evolusi bahasa. Hasil penelitian ini menyimpulkan bahwa bahasa generasi Alpha sangat dipengaruhi oleh media sosial, ditandai dengan penyebaran cepat istilah-istilah unik yang seringkali tidak memiliki kaidah bahasa baku.
The Effect of The Characteristics of the Board of Directors and Sharia Supervisory Board on The Distribution of Zakat of Islamic Banks In Indonesia Hariz, Muhammad; Baehaqi, Ahmad; Kamal, Mustafa; Kian, Behnam
Journal of Islamic Economic Laws Vol. 8 No. 02 (2025): July
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v8i02.9059

Abstract

This study aims to test the effect of the characteristics of the Board of Directors and the Sharia Supervisory Board on the distribution of Zakat to third parties by Islamic banks in Indonesia. This research uses an associative quantitative approach using panel data regression. The data is secondary from Islamic banks' annual reports in Indonesia registered with OJK for 2021-2023. The sampling method used was purposive sampling, and a sample of 11 Islamic banks with 33 annual reports. The results showed that the number of meetings of the Board of Directors and the number of meetings of the Sharia Supervisory Board did not affect the distribution of Zakat. Meanwhile, the educational background of the Board of Directors has a negative effect on the distribution of Zakat, and the educational background of the Sharia Supervisory Board has a positive effect on the distribution of Zakat. The implications of this research can theoretically be used as a reference for further research. Practically, this research can be used as a reference material for Islamic banks in Indonesia and similar countries in optimizing social performance and evaluation material, especially for distributing Zakat to third parties.
LITERATURE REVIEW: “IMPLEMENTATION OF ALLOWANCE FOR IMPAIRMENT LOSS RESERVES BASED ON PSAK 71 IN FINANCIAL INSTITUTIONS” Addu, Abdulloh Sayyid; Hariz, Muhammad
Accounting Research Journal Vol. 2 No. 2 (2024): Accounting Research Journal (March 2024 - Aug 2024)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i2.749

Abstract

The aims of this research is to determine the implementation of impairment loss reserves based on PSAK 71 in financial institutions using secondary data from 11 previous journals.  This research used qualitative approach with literature review method. Result of a reseach is there are several important found in this research.  Analysis of 11 journal publications related to the implementation of impairment loss reserves based on PSAK 71 in financial institutions from 2020-2024 is as follows:First, mostly methods used by previous journal were qualitative approach using secondary data, some of which were sourced from the IDX website and interviews to answer phenomena related to the implementation of impairment loss reserves based on PSAK 71 in financial institutions, amounted 9 (82%) of 11 journals obtained. Meanwhile, quantitative approach used,amounted 2 (18%) of 11 journals obtained. Second, object of research conducted in previous research related to the implementation of impairment loss reserves based on PSAK 71 was dominated by bank financial institutions amounted 8 (73%) journals obtained. Meanwhile, non-bank institutions amounted 3 (27%) journals obtained. Third, based on the journals found by the authors based the object of previous research, there are 9 (82%) journals obtained that implemented PSAK 71. Meanwhile, there are 2 (18%) journals obtained that do not implemented PSAK 71. The implementation of PSAK 71 has been widely adopted by many entities. This indicates a significant trendtowards compliance with the accounting standard, reflecting the importance placed on adhering to regulatory requirements within the financial reporting landscape. 
Co-Authors Addu, Abdulloh Sayyid Ahmad Baehaqi, Ahmad Kamil, Ibnu Hafiz Kian, Behnam Mustafa Kamal Putri, Shafa Haura Yulianto, Shaffa Salsabila